TITLE

Current Income Tax Developments: Southeastern States

AUTHOR(S)
Bublavy, Marissa; Duffy, Patrick; Holtmeier, Roger; Negri, Kristin; Santiago, Edwin; Stoffel, Cassie; Wunsch, Amanda
PUB. DATE
July 2005
SOURCE
Journal of State Taxation;Summer2005, Vol. 24 Issue 1, p25
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
The article discusses developments on income tax nexus, apportionment, pass-through entities in southeast states in the U.S. as of December 2005. In the 2003 case Joe E. Lanzi III versus Alabama Department of Revenue, an Alabama chief administrative law judge ruled that the state did not have constitutional jurisdiction over a non-resident corporate limited partner who only had contact with the state through his ownership of a limited interest in an Alabama limited partnership. The Florida Department of Revenue issued Technical Assistance Advisement No. 03C1-003 which cites that a Canadian corporation with an interest in a real estate partnership renting commercial property in Florida is subject to Florida state income tax.
ACCESSION #
19527135

 

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